海关总署对进口商品归类问答系列

时间: 2014-09-22 / 分类: 进口行业浅析 / 作者: 博裕进口报关官方博客 / 0个评论 发表评论

1、商品归类的法律依据有哪些
税则:《中华人民共和国进出口税则》、注释:《进出口税则商品及品目注释》、本国子目注释:《中华人民共和国进出口税则本国子目注释》以及海关总署发布的关于商品归类的行政裁定、商品归类决定。

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2、谁来做商品归类
《中华人民共和国进出口货物商品归类管理规定》规定,进出口货物收发货人或者其代理人(下称收发货人)对进出口货物进行商品归类,海关依法审核确定商品归类。所以,收发货人应该按照法律、行政法规规定以及海关要求,如实、准确审报起进口报关货物的商品名称、规格型号等,并且对其审报的进出口货物进行商品归类,确定相应的商品编码。
3、海关如何审核进出口货物的商品归类
相对于收发货人,海关对于需要进行归类商品的信息了解是十分有限的,因此,收发货人为海关提供西药的样品和商品信息是十分重要。必要时,海关可以要求收发货人或其代理人进行补充审报。海关通过查阅、复制单证并对进出口货物实施化验、检验,根据海关认定的化验、检验结果确定商品归类是否正确。
4、经海关审核认为收发货人审报商品归类有误怎么办
经海关审核认为收发货人审报的商品编码不正确的,可以根据《中华人民共和国海关进出口货物征税管理办法》有关规定,按照商品归类的有关规则和规定给予重新确定,并且根据《中华人民共和国海关进出口货物报关单修改和撤销管理办法》等有关规定通知收发货人或者其代理人对报关单进行修改、删除。
5、收发货人认为在报关单上填写的商品归类有误怎么办
收发货人审报的商品编码需要修改的,应当按照《中华人民共和国海关进出口货物报关单修改和撤销管理办法》等规定向海关提出申请。
6、海关可以做商品归类吗

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在海关注册登记的进出口货物经营单位,可以在货物实际进出口的45日前,向直属海关申请就其拟进出口的货物预先进行商品归类。
申请人申请预先归类的,应当填写并且提交《中华人民共和国海关商品预归类申请表》。

 

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